Calculator The income statement disclosed the following items for the current year! Depreciation expense Gain on disposal of equipment Net income $36,000 21,000 317,500 Balances of the current assets and current liabilities accounts changed between December 31, last year, and December 31, this year, as follows: Increase in accounts receivable Decrease in inventory Decrease in prepaid insurance Decrease in accounts payable Increase in income taxes payable Increase in dividends payable $5,600 3,200 1,200 3,800 1,200 850 section the statement of cash flows using the indirect method. Use the minus sign to indicate Prepare the Cash flows from operating activities cash out flows, cash payments, decreases in cash, or 6 Operating Activities Section Cash flows from operating activities: M HO Increase in dividends payable 850 Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments. Operating Activities Section Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Von Changes in current operating assets and liabilities: Net cash flow from operating activities